As the invoices / statements currently do not contain non-monetary incentive payments (e.g., incentive trips, gifts, etc.) and this information is typically only available during the preparation of the annual CP58, can the data for non-monetary incentives

As the invoices / statements currently do not contain non-monetary incentive payments (e.g., incentive trips, gifts, etc.) and this information is typically only available during the preparation of the annual CP58, can the data for non-monetary incentives be transmitted upon the availability of such information (i.e., annually)?

Yes, it is acceptable to transmit the information for non-monetary incentive payments annually if such information is only available during the preparation of the annual CP58.

However, if such information is available on accrual or payment basis, or upon issuance of periodic invoices / statements provided to agents, dealers and distributors, it should be transmitted to IRBM in the self-billed e-Invoice with the same frequency.

The appropriate classification code should be input in the self-billed e-Invoice.

对于非金钱形式的激励（如旅游奖励、礼品等），是否可以按年度（例如准备 CP58 时）才申报？

可以。若非金钱激励（如奖励旅游、礼品等）的相关资料仅在准备年度 CP58 时才可获得：
➡ 可在资料可得时（即按年度）一次性通过自开电子发票（self-billed e-Invoice）进行申报。

📌 但需注意
若相关资料其实可以在以下时间点取得：

按权责发生制（accrual basis）；或
按付款基础（payment basis）；或
已包含在**定期对账单／发票（periodic statements / invoices）**中

➡ 则应按照该**相同频率（如每月、每季等）**开具自开电子发票并提交给 IRBM，而不是延迟至年度。

📌 重要注意事项
在开具自开电子发票时：
➡ 必须填写正确的分类代码（classification code）。

📌 总结

仅年度才有资料 → ✅ 可按年度申报（如 CP58）
若可按月／周期取得资料 → ❌ 不应延迟，需按同频率申报
必须填写分类代码 → ✅

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DSA Corporate Secretarial Services Sdn Bhd Japan

Japan